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The term probate (&lsquo;confirmation' in Scotland) means the issuing of a legal document to one or more people authorising them to do this.<br /> </p></td> <td width="138">&nbsp;</td> </tr> </table> <table width="873" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td><img src="img/menutop.jpg" width="873" height="44" /></td> </tr> <tr> <td bgcolor="#E9E9E9">&nbsp;</td> </tr> <tr> <td bgcolor="#E9E9E9"><table width="873" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="21">&nbsp;</td> <td width="389"><a href="#understanding">Understanding the process</a></td> <td width="55">&nbsp;</td> <td width="394"><a href="#ni">Probate in Northern Ireland</a></td> <td width="14">&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td><a href="#whatif">What if probate isn't required?</a></td> <td>&nbsp;</td> <td><a href="#iom">Probate on the Isle of Man</a></td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> <td><a href="#s">Scotland - applying for confirmation</a></td> <td>&nbsp;</td> </tr> </table></td> </tr> <tr> <td bgcolor="#E9E9E9">&nbsp;</td> </tr> <tr> <td><img src="img/menubottom.jpg" width="873" height="30" /></td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>The Probate Registry (Sheriff Clerk in Scotland) issues the document, which is called a grant of representation (&lsquo;confirmation of the estate' in Scotland). There are three types:</p> <ul> <li><strong>Grant of probate&nbsp;</strong>- issued to one or more of the executors named in the deceased's Will </li> <li><strong>Letters of administration (with Will)*</strong>&nbsp;- issued when there is a Will, but there is no executor named, or when the executors are unable to apply or do not wish to be involved in dealing with the estate </li> <li><strong>Letters of administration*</strong>&nbsp;- issued when the deceased had not made a Will, or the Will made is not valid </li> </ul> <p>&nbsp;</p> <p>*In&nbsp;Scotland, if&nbsp;executors are not nominated or there is no Will, a petition is presented for&nbsp;appointment of an executor(s).<br /> </p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p>You will&nbsp;usually&nbsp;need to go through the legal process of probate if the value of the deceased's assets in their sole name, after paying the funeral bill, is over &pound;5,000. Some organisations will allow the value of the estate to be up to &pound;15,000 before insisting on probate. <br /> <br /> Probate can be a&nbsp;time-consuming and&nbsp;a complex legal process, so most people choose a professional to do it for them. Due to the possibility of fraud, we recommend that probate should start as soon as possible. For example, bank accounts can be accessed illegally and funds withdrawn before the accounts have been frozen.</p></td> </tr> </table> <p><img src="img/spacer.jpg" width="900" height="18" /></p> <p><a href="#top">back to top</a></p> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td><a name="understanding" id="understanding"></a></td> <td colspan="3" valign="top"><h1>Understanding the probate process </h1></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>The probate process and terminology will differ depending on which country it is being carried out in and whether there is a Will or not. </p> <p>&nbsp;</p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><h3>&nbsp;</h3> </td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td colspan="3" valign="top"><h2>When there is a Will</h2></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">The main actions that the executor will need to carry out are to:</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><ul><li>Write to all the asset and liability holders&nbsp;requesting confirmation of the value of the assets and liabilities of the deceased at the date of death and of any income received in the last year </li> <li>Establish if the estate is solvent </li> <li>Establish if there is sufficient money to meet all legacies in full - if not, deal with the subsequent problems </li> <li>Complete form IHT 400&nbsp;if the estate is subject to inheritance tax </li> <li>Arrange funds or a loan to pay probate fees and inheritance tax </li> <li>Complete and return all forms to the Probate Registry (Sheriff Clerk in Scotland) </li> <li>Receive the grant of probate (&lsquo;confirmation' in Scotland) </li> <li>Place the statutory advertisement for creditors and other claimants subject to the requirements of the particular country (this does not apply in Scotland, where instead the executors must obtain a Bond of Caution) </li> <li>Present the grant of probate/confirmation to the appropriate authorities</li> </ul> </td> <td width="83">&nbsp;</td> <td width="399" valign="top"><ul> <li>Collect all the assets due to the estate (&lsquo;in-gather' the estate in Scotland) </li> <li>If the district valuer has not agreed with the valuation of the property, negotiate a new value and arrange payment of the extra tax </li> <li>Complete the income tax forms and capital gains tax forms for the period of administration </li> <li>Release sufficient cash to pay all debts </li> <li>Where relevant, complete stock and share transfer forms and draft an assent for the house </li> <li>If there has been a claim under the Inheritance (Provision for Family and Dependants) Act 1975, deal with the claim (this does not apply to Scotland) </li> <li>Prepare the estate accounts </li> <li>Administer any trusts or life interests created within the will or statute </li> <li>Obtain approval of the estate accounts and distribute the assets to the beneficiaries of the Will </li> </ul> <h3>&nbsp;</h3> </td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td colspan="3"><h1>&nbsp;</h1></td> </tr> <tr> <td>&nbsp;</td> <td colspan="3" valign="top"><h2>When there is not a Will (intestate) in England and Wales</h2></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>If the person died intestate, i.e. no Will was written or no Will can be traced (even if it is thought that one may have been written in the past) you can see an overview of how the estate needs&nbsp;to be distributed by clicking on the document below. This hierarchy of distribution is determined by law.</p> </td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p> There are differences in intestacy rules between countries. For instance, there are no life interests created in Northern Ireland and in Scotland, close relatives have more automatic inheritance rights.</p></td> </tr> </table> <p>&nbsp;</p> <a href="#top">back to top</a> <p>&nbsp;</p> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td><a name="whatif" id="whatif"></a></td> <td colspan="3" valign="top"><h1><strong>What if probate is not required? </strong></h1></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><h3>When the debts are greater than the assets</h3> <p>All assets are taken into account to find out the value of an estate. If there is very little money but there are other assets, such as a part share of a property, probate may be needed. You should seek expert advice about how to manage the estate and you can call us for further information.<br /> In some circumstances there is only a small amount of money which is enough to pay for the funeral, but not enough to pay all outstanding debts. The funeral expenses take priority over all other liabilities. Once the funeral has been paid for, there is an order of priority for payment of outstanding debts dictated by law.<br /> If there are just one or two debts of the same type, e.g. to credit card companies, you can use the letter below&nbsp;to begin negotiations with the companies. Usually debts of the same type will be paid an identical percentage. Call us for further information if there are a number of debts of different types.<br /> If there is not enough money to pay for the funeral, any available money must be put towards paying for it.</p> <p> Call us for advice on what your options are in this situation. </p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><h3>If the estate is very small</h3> <p>If the estate is worth less than &pound;5,000 you may not need to obtain a Grant of Probate to administer the estate. If you are unsure whether probate is required, please call us for advice.<br /> If probate is not required and the assets are held in accounts solely in the deceased's name, you will need to formally notify the asset holders to release the funds. They will need to see an actual death certificate and not just a photocopy.</p> <h3>&nbsp;</h3> </td> </tr> </table> <p>&nbsp;</p> <a href="#top">back to top</a> <p>&nbsp;</p> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td><a name="ni" id="ni"></a></td> <td colspan="3" valign="top"><h1>Probate in Northern Ireland </h1></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><h3>When the debts are greater than the assets</h3> <p>Probate in Northern Ireland follows a very similar to the process in England and Wales, but there are some important differences.<br /> Probate in Northern Ireland is administered by the Northern Ireland Courts Service. A very helpful information booklet produced by the Courts Service is available by <a href="http://www.courtsni.gov.uk/NR/rdonlyres/3F5B0018-B401-4ABA-9656-57D120ED7040/0/p_ul_deceasedpersonsestate.pdf">clicking here</a>.<br /> Probate may be required if the estate is worth more than &pound;10,000, and initial enquiries and forms can be obtained from the national HMRC probate helpline on 0845 302 0900.</p> <h3>&nbsp;</h3> <h3><strong>If there is no Will</strong> </h3> <p><br /> If there is no Will, a personal application can only be made if the next of kin lives in the UK. Otherwise a solicitor must be used.<br /> To find a solicitor in Northern Ireland, visit the <a href="http://www.lawsoc-ni.org/cgi-bin/findafirm">Law Society Northern Ireland website</a>.</p> <p><br /> </p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><h3>If there is a Will </h3> <p><br /> If the deceased lived in Northern Ireland and you are named as an executor in their Will, you may apply in person by appointment at the appropriate office, and you do not have to use a solicitor. A personal application can be made at:</p> <p><br /> Probate Office<br /> Royal Courts of Justice<br /> Chichester Street<br /> Belfast<br /> BT1 3JF</p> <p><br /> If the deceased lived in Counties Fermanagh, Londonderry or Tyrone, applications can either be made in Belfast, or at:</p> <p><br /> District Probate Registry<br /> The Courthouse<br /> Bishop Street<br /> Londonderry<br /> BT48 6PY</p></td> </tr> </table> <p>&nbsp;</p> <a href="#top">back to top</a> <p>&nbsp;</p> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td><a name="iom" id="iom"></a></td> <td colspan="3" valign="top"><h1>Probate on the Isle of Man</h1></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>Probate on the Isle of Man follows a very similar to the process in England and Wales, but there are some important differences.</p> <p><br /> Probate is administered by the General Registry within the Isle of Man Courts of Justice, and may be required if the estate is worth more than &pound;5,000.<br /> You can apply for probate yourself as long as you live on the island, but if the estate is complex you may choose to use an Isle of Man advocate, which is a lawyer who combines the role of a solicitor and barrister. If you do not usually live on the Isle of Man and the asset holder is willing to do so, you may be able to apply for probate using their address.<br /> To find an advocate, you can visit the <a href="http://www.iomlawsociety.co.im">Isle of Man Law Society website</a> or call 01624 662 910.</p> <p><br /> </p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p>The General Registry can guide you on the process of application, but cannot give you advice about the distribution of the estate. Once probate is granted, the documents are stored in the Deeds Registry.</p> <p><br /> The General Registry<br /> Isle of Man Courts of Justice<br /> Deemsters Walk<br /> Bucks Road<br /> Douglas<br /> Isle of Man<br /> IM1 3AR<br /> Tel: 01624 685265</p> <p><br /> <strong>If there is no Will</strong> </p> <p><br /> If there is no Will, a grant is usually applied for by a beneficiary. The beneficiary must give notice of their application to all other people entitled to a share of the estate who are a resident of the Isle of Man.</p> </td> </tr> </table> <p>&nbsp;</p> <a href="#top">back to top</a> <p>&nbsp;</p> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td><a name="s" id="s"></a></td> <td colspan="3" valign="top"><h1><strong>Scotland: Applying for Confirmation </strong></h1></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>Confirmation only needs to be applied for under the same conditions as in England and Wales. However, there are some considerable differences between applying for &lsquo;confirmation' in Scotland and applying for &lsquo;probate' in England, Wales and Northern Ireland. This is because Scotland has a separate judicial system and the differences between confirmation and probate are matters of law, upheld by the Scottish Courts. </p> <p>Confirmation is obtained by submitting an inventory form C1, relative form C5 and the form IHT400 together with the necessary paperwork to the Sheriff Court. An IHT400 will have to be completed unless the estate is either exempt or <a href="http://www.bereavementadvice.org/probate-and-other-legal-procedures/scotland/small-estates.php">small</a>. The deceased's estate is referred to as either heritable property or moveable estate. </p> <p>&nbsp;</p> </td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p>Heritable property is land or buildings, and moveable estate is money, investments and possessions. Heritable property may be owned solely, jointly or the title may contain a survivorship clause. If the property is owned solely or jointly, the executor is required to obtain confirmation to be able to transfer the title to a beneficiary. If there is a survivorship clause, the title of the property automatically passes to the surviving owner and an extract of the death certificate should be placed with the title deeds.</p> <p>The title of heritable property can be transferred to a beneficiary by means of a disposition, or by attaching a signed document to the confirmation (or to a certificate of confirmation).<br /> There are different processes to follow, depending on if there is a Will or not.</p> <p></p> <h3>&nbsp;</h3></td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td colspan="3"><h1>&nbsp;</h1></td> </tr> <tr> <td>&nbsp;</td> <td colspan="3" valign="top"><h3>If there is a Will</h3></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>Executors must have their appointment confirmed by the Scottish Courts before they can begin the process of administering the estate. An executor named in the Will is known as an executor-nominate.<br /> Unless an executor has chosen to decline office or is already deceased (known as predeceased), confirmation is obtained in favour of all the nominated executors.</p> <p>&nbsp;</p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p>&nbsp;</p> <p></p> <h3>&nbsp;</h3></td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td colspan="3"><h1>&nbsp;</h1></td> </tr> <tr> <td>&nbsp;</td> <td colspan="3" valign="top"><h3>If there is no Will</h3></td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><p>If there is no Will, or the nominated executor is unwilling or unable to accept office, or the testator was predeceased by the nominated executor then an application should be made to the Sheriff Court for the appointment of an executor, known as an executor-dative. This must be applied for in the following order of priority:</p> <ul> <ul> <li>Anyone who is entitled to inherit all or part of the estate </li> <li>Next of kin (nearest collateral relation) </li> <li>The creditors </li> <li>Anyone entitled to a legacy from the estate, i.e. a &lsquo;specific legatee' </li> <li>The procurator fiscal </li> </ul> </td> <td width="83">&nbsp;</td> <td width="399" valign="top"><p>If the deceased did not make a valid Will, the order of priority remains the same, except that the next of kin, or a surviving spouse or civil partner would have preference.<br /> The executor-dative must obtain a &lsquo;bond of caution' from an insurance company. This is a guarantee made by the insurance company that the executor will distribute the estate in accordance with the rules of intestacy. It must be lodged with the inventory form C1 and relative form C5 with the Sheriff Court. If the surviving spouse's or civil partner's prior rights exhaust the estate, or there are no surviving issue (children or descendants of predeceasing children) then a bond of caution is not required (see &lsquo;Prior rights' below).</p> <p><br /> After the funeral expenses, debts and liabilities have been paid, The Succession (Scotland) Act 1964 determines the distribution of an estate in the event of intestacy or partial intestacy.</p> </td> </tr> </table> <table width="900" border="0" cellspacing="0" cellpadding="0"> <tr> <td>&nbsp;</td> <td colspan="3"><h1>&nbsp;</h1></td> </tr> <tr> <td>&nbsp;</td> <td colspan="3" valign="top"><h3>There are three categories:</h3> </td> </tr> <tr> <td>&nbsp;</td> <td valign="top">&nbsp;</td> <td>&nbsp;</td> <td valign="top">&nbsp;</td> </tr> <tr> <td width="34">&nbsp;</td> <td width="384" valign="top"><h3><strong>1. Prior rights</strong> </h3> <p>&nbsp;a surviving spouse or civil partner has a right to:</p> <ul> <li>The deceased's dwelling house (or a share) up to a value of &pound;300,000 </li> <li>A share of the furniture, furnishings etc up to a value of &pound;24,000 </li> <li>Cash up to a value of &pound;75,000, if there are no surviving issue (children or descendants of predeceasing children), or &pound;42,000 if the deceased was survived by issue </li> </ul> <h3><strong>2. Legal rights</strong></h3> <p>If the estate has not been exhausted by the satisfaction of the surviving spouse's or civil partner's prior rights then they are also entitled to claim legal rights in the estate. Legal rights only apply to the net moveable estate (money, investments and possessions) and do not extend to the heritable property (land or buildings).<br /> A surviving spouse or civil partner can claim a one half share of the net moveable estate if there is no surviving issue (children or descendants of predeceasing children); but only a one third share if there is surviving issue. Likewise, the surviving issue can claim a one half share of the net moveable estate between them, if there is no surviving spouse or civil partner; or a one third share if there is a surviving spouse or civil partner. The surviving issue's share is known as <em>legitim.</em></p></td> <td width="83">&nbsp;</td> <td width="399" valign="top"><h3>3. The free estate</h3> <p>This is the remainder of the estate after the funeral expenses, debts and prior and legal rights have been settled. The order of those entitled is set out in detail in the Succession (Scotland Act) 1964.</p> <p>&nbsp;</p> <p>&nbsp;</p> <h2>Small estates</h2> <p>In Scotland, if the total amount of the deceased's gross estate is &pound;30,000 or less, this is known as a small estate. The Sheriff Clerk's staff will assist with the completion of the forms C1 and C5. There is a court fee for the provision of confirmation to the estate but there is no additional fee charged by the staff at the Sheriff Clerk's Office.<br /> For larger estates you may want to consider using a professional. Visit the <u>Law Society (Scotland) website</u> to find a local solicitor.</p> <p></p> <h3>&nbsp;</h3></td> </tr> </table> <p>&nbsp;</p> <a href="#top">back to top</a> <p>&nbsp;</p> </div> <div id="footerHome"> <table width="896" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="15">&nbsp;</td> <td width="881"><p class="footers">&nbsp;</p> <p class="footer">&copy; 2010 Assisted Probate Services. 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